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AirQual Test Corporation provides on - site air quality testing services. The company provided the following cost formulas and actual results for the month of

AirQual Test Corporation provides on-site air quality testing services. The company provided the following cost formulas and actual results for the month of February:
Fixed Component per Month Variable Component per Job Actual Total for February
Revenue $ 276 $ 35,890
Technician wages $ 8,000 $ 7,850
Mobile lab operating expenses $ 4,700 $ 32 $ 9,020
Office expenses $ 2,500 $ 2 $ 2,630
Advertising expenses $ 1,560 $ 1,630
Insurance $ 2,900 $ 2,900
Miscellaneous expenses $ 960 $ 2 $ 545
The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $32 per job, and the actual mobile lab operating expenses for February were $9,020. The company expected to work 140 jobs in February but actually worked 146 jobs.

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